IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200148022 6041.06-00 Exceptions 11/30/2001
200148021 1362.02-03 Passive Investment Income 11/30/2001
200148020 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 11/30/2001
200148019 3231.01-00 Employers v. Not Employers 11/30/2001
200148018 3231.01-00 Employers v. Not Employers 11/30/2001
200148017 41.01-00 Alternative Incremental Credit 11/30/2001
200148016 482.03-00 Correlative Adjustments 11/30/2001
200148016 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 11/30/2001
200148015 168.20-00 Classification of Property 11/30/2001
200148015 446.04-17 Change in Method of Accounting for Depreciation 11/30/2001
200148014 172.01-00 Carryback and Carryover 11/30/2001
200148013 172.01-00 Carryback and Carryover 11/30/2001
200148012 172.01-00 Carryback and Carryover 11/30/2001
200148011 3231.01-00 Employers v. Not Employers 11/30/2001
200148010 172.01-00 Carryback and Carryover 11/30/2001
200148009 172.01-00 Carryback and Carryover 11/30/2001
200148008 3231.01-00 Employers v. Not Employers 11/30/2001
200148007 3231.01-00 Employers v. Not Employers 11/30/2001
200148006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/30/2001
200148005 168.20-00 Classification of Property 11/30/2001
200148005 446.04-17 Change in Method of Accounting for Depreciation 11/30/2001
200148004 332.00-00 Complete Liquidation of Subsidiaries 11/30/2001
200148003 172.01-00 Carryback and Carryover 11/30/2001
200148002 118.01-02 Nonshareholder Contributions 11/30/2001
200148002 118.02-00 Contributions in Aid of Construction 11/30/2001

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